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Garrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfTown of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to climate change. … President Trumps decision to walk away from the Paris Agreement is a mistake is bad …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementState Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsNorth Colonie Central School District – Claims Processing (2013M-9)
… period July 1, 2011, to September 30, 2012. Background The North Colonie Central School District (District) is located … North Colonie Central School District Claims Processing 2013M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Opinion 96-24
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … established for the purchase of equipment. The board may fix such amount each year at approximately the same amount … purchase of equipment. In its discretion, the board could fix such amount each year at approximately the same amount as …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Otego-Unadilla Central School District – Financial Condition (2013M-84)
… of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board … surplus funds identified in this report in a manner that benefits District taxpayers, and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84State Comptroller DiNapoli Releases School District Audits
… in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… Auditors found officials did not verify the accuracy of vendor charges leading to fuel overcharges totaling $1,498 … needs. Wantagh Union Free School District – Financial Application User Access Controls (Nassau County) The board … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsAccess to Preschool Special Education Services
… in the special education process, these reviews address only 1/6 of the State’s school districts per year, providing …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… oil sands, and shale oil and gas companies and has newly restricted investment in eight coal and shale oil and gas … coal and shale oil and gas companies were removed from the restricted list. The Fund will not directly purchase or … through an actively managed account or vehicle, in these restricted companies. The newly restricted securities, valued …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programFonda-Fultonville Central School District – Reserves Management (2021M-157)
… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Washingtonville Central School District – Reserve Funds (2014M-45)
… Findings The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed … all reserve funds has not been prepared. The Unemployment Insurance Reserve’s fund balance has not been used for … and submitted to the Board. Determine if the Unemployment Insurance Reserve’s fund balance is reasonable and use any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… State Comptroller Thomas P. DiNapoli today announced that five major companies in the New York State Common Retirement … landmark decision in Citizens United was handed down five years ago, we've worked to convince our portfolio … State Comptroller Thomas P DiNapoli today announced that five major companies in the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Oneida County District Attorney Scott McNamara, and the New York State Police today announced the arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorSelected Financial Management Practices
… Trust has established adequate controls over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and … Trust has established adequate controls over the following financial management functions revenue and collection …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The village board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsWest Irondequoit Central School District – Emergency Drills (2025M-85)
… response to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m